36 M.R.S. § 552 — -- tax lien

There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551 , provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien shall take precedence over all other claims on said real estate and shall continue in force until the taxes are paid or until said lien is otherwise terminated by law.
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Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
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